House Democratic Minority Whip Rep. Steny Hoyer told Politico on Tuesday that Pelosi was making a "political ploy" with her May letter to Boehner. He also said Boehner was doing the same thing with the new "Plan B" vote.

In a statement, Pelosi echoed Hoyer's thoughts, saying it served as a tacit admission that Republicans have conceded on raising tax rates.

“Earlier this year, I put forward a plan to smoke out the Republicans’ true position: a proposal to raise taxes on those making over $1 million per year in context of a big, bold, and balanced plan," she said.

"Republicans said ‘no’ six months ago; the President took his case to the American people to use $250,000 as a threshold for higher tax rates, and the public supported him. With the fiscal cliff just two weeks away, Republicans’ so-called ‘Plan B’ is nothing more than a cynical ploy that is harmful to the middle class and the economy."

Boehner's plan also differs in details from the Democratic-led plan in the summer, and it does not address the mandatory spending cuts set to kick in as part of the fiscal cliff.

Nevertheless, it puts Democrats in an awkward political position.

"For years, Washington Democrats — led by Sen. Schumer and Rep. Nancy Pelosi — have been calling for a bill to stop the tax hikes except on millionaires," Boehner spokesman Michael Steel said in a statement. "They even voted in favor of it. To oppose it now would make them entirely responsible for the tax hikes that tens of millions of Americans face in less than two weeks. They know that, and the President knows that.